Judgment Search Results Home > Cases Phrase: the kerala tax on luxuries amendment act 2005 1 Sorted by: old Court: mumbai Page 1 of about 12 results (0.140 seconds)

Indian Organic Chemicals Ltd. Vs. Collector of Raigad and Others

Court : Mumbai

Reported in : 1999(2)ALLMR149; 1999(1)BomCR305; 1999(1)MhLj473

..... state of kerala : [1982]1scr519 , the supreme court had considered the constitutional validity of certain provisions of kerala abkari (amendment) act, 1967 and kerala rectified spirit ..... however, sales tax cannot be charged on industrial alcohol in the present case, because under the ethyl alcohol (price control) orders, sales tax cannot be charged by the state on industrial alcohol;(d) however, in case state is rendering any service, as distinct from its claim of so-called grant of privilege, it may charge fees based on quid ..... court dealt with the question of legislative competence of the state to impose tax or levy on industrial alcohol in the case of synthetics chemicals ..... after the amendment, the state is left with only the following powers to legislate in respect of alcohol:a) it may pass any legislation in the nature of prohibition of potable liquor referable to entry 6 of list ii and regulating powers;b) it may lay down regulations to ensure that non-potable alcohol is not diverted and misused as a substitute for potable alcohol;c) the state may charge excise duty on potable alcohol and sales tax under entry 52 of ..... observed further:'it is be noticed that the states under entries 8 and 51 of list ii readwith entry 84 of list i have exclusive privilege to legislate onintoxicating liquor or alcoholic liquor for human consumption.hence, so long as any alcoholic preparation can be diverted tohuman consumption, the states shall have the power to legislate as also to impose taxes, etc.'18 .....

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

..... in the result, section 4a of the kerala tax on luxuries act, 1976 and schedule thereto as amended by the kerala finance bill, 1994 are declared unconstitutional, invalid and inoperative.' 77. ..... the kerala high court, while upholding the legislative competence in enacting kerala tax on luxuries act, 1976, observed as under : '(a) in view of the word 'with our sanction' in the section it is difficult to cut down the section as valid on the ground that there is an absolute delegation of legislative function. ..... section 21 of the amendment act reads as under : 'in the long title of the maharashtra tax on luxuries act, 1987 (hereinafter, in this chapter, referred to as 'the luxury tax act'), after the words 'tax on luxuries' the words 'and tax by way of cess on other facilities, services, enjoyments, utilities, consumption, etc. ..... ' section 25 of the amending act reads as under : 'in section 3b of the luxury tax act, for sub-section (2) the following sub-section shall be substituted, namely :-- (2) there shall be levied a tax on a turnover of the receipts of a tobacconist, in so far as the turnover of receipts relates to the tobacco specified in column (2) of the table hereunder, at the rates set out in column (3) thereof. ..... ' section 22 of the amendment act reads as under : 'in the preamble of the luxury tax act, after the words 'tax on luxuries' the words 'and tax by way of cess on other facilities,services, enjoyments, utilities, consumption, etc. .....

Ms. Aishwarya Rai Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)104ITD166(Mum.)

..... , and such intimation shall be deemed to be a notice of demand issued under section 156 and all the provisions of this act shall apply accordingly; and (ii) if any refund is due on the basis of such return, it shall be granted to the assessee: provided that in computing the tax or interest payable by, or refundable to, the assessee, the following adjustments shall be made in the income or loss declared in the return, namely: (i) any arithmetical errors in the return, accounts or documents accompanying it shall be rectified; (ii) any loss carried forward, deduction, allowance or relief ..... on a difference of opinion between the members, who heard this appeal, the following question has been referred to me by the hon'ble president under section 255(4) of the income-tax act, vide order dated 25-2-2005, for my opinion as third member. ..... he submitted that in the amended definition of undisclosed income as contained in section 158b(b) of the act false claim of exemption of income is covered and therefore the assessing officer was right in including this income in the block assessment. ..... it is a common practice in luxury flats that the value of the flats increases with the purchases by the celebrities. ..... state of kerala (sc) 91 itr 18(sc), karamchand v. .....

Indian Hotel and Restaurants Association (AHAR), an Association duly r ...

Court : Mumbai

Reported in : 2006(3)BomCR705

..... , as the case may be, being the licensing authority, to hold ..... the sections under challenge may be gainfully reproduced:33a(1) notwithstanding anything contained in this act or the rules made by the commissioner of police or the district magistrate under sub-section (1) of section 33 for the area under their respective charges, on and from the date of commencement of the bombay police (amendment) act, 2005,-(a) holding of a performance of dance, of any kind or type, in any eating house, permit room or beer bar is prohibited;(b) all performance licences, issued under the aforesaid rules by the commissioner of police or the district magistrate or any other officer ..... entry 97 of list i of the seventh schedule itself is specific that a matter can be brought under the entry only if it is not enumerated in list ii or list iii and in the case of a tax, if it is not mentioned in either of those lists. ..... (see state of kerala and anr. v. n.m. .....

Prakash Jayawant Koli Vs. State of Maharashtra Through Secretary, Indu ...

Court : Mumbai

Reported in : 2007(6)ALLMR198; 2008(1)BomCR196; (2007)109BOMLR2140; (2008)IILLJ917Bom; 2008(2)MhLj511

..... the assumption of the division bench of the bombay high court in subhash ganpatrao kabade's case, that mahadeo koli was recognised for the first time in 1976 under amendment act, 1976, as scheduled tribe is not relatable to reality and an erroneous assumption made without any attempt to investigate the truth ..... amendment act, there is no substantial change except removing the area ..... brihamnumbai mahanagarpalika turbhe primary marathi school, turbhe, koliwada mumbai 400088 revels that the applicant's father, uncle's and cousin brothers caste is recorded as only hindu of the period 1954 and 1968 whereas the relatives and cousin uncle's caste is recorded as hindu koli of the period of 1927 to 1968 and 1941 respectively.b) the vigilance officer also obtained zerox certified copy of the applicant's uncle's school leaving certificate of turbhe marathi school, turbhe koliwada ..... the applicant by the letter dated 9.6.2005 had informed to the committee that right from his ancestor a period their caste has been recorded as koli and they all belongs to koli caste which is included in special backward category and had withdrawn his claim belonging to scheduled tribe and since the caste koli which is enumerated in special backward class list requested the committee to rant the benefit of the government resolution dated 15th ..... grabbers, tax-evaders, bank-loan dodgers and other unscrupulous persons from all walks of life find the court-process a convenient lever to retain the illegal ..... kerala and .....

Karan Dileep Nevatia Vs. the Union of India (Uoi) Through the Commerce ...

Court : Mumbai

Reported in : 2010(112)BomLR127; 2010(172)LC1(Bombay)

..... . it was the case of the appellant before the constitution bench that the award may be implemented only by an amendment modifying the relevant provisions in schedule i to the constitution, because in giving effect to the award of the tribunal, cession of the indian territory is involved, and the executive is incompetent to cede indian territory without the authority of a constitutional amendment ..... . union of india : (2005) 2 scc 436 where the supreme court has held that there is a prima facie presumption that parliament did not intend to act in breach of international law, including state treaty obligations and it is well settled that in construing any provision in domestic legislation which is ambiguous, in the sense that it is capable of more than one meaning, the meaning which conforms most closely to the provisions of any international instrument is to be preferred, in the absence of any domestic law to the contrary. mr ..... the chairmanship of the revenue secretary that the additional duty of customs on imports of wines and spirits would be withdrawn by the central government through a notification and the states would have to thereupon rationalize their duty structure for imported wines and spirits in a manner which would meet the principle of `national treatment'. the letter refers to paragraphs 1 and 2 of article iii of the gatt and states that `national treatment' implies that the domestic duties, taxes and fees have to be levied at the same rates on ..... . the state of kerala .....

Retailers Association of India and ors. Vs. Union of India and ors.

Court : Mumbai

..... parliament, it may be noted, introduced entry 92c into list i by the constitution (eighty eighth amendment) act 2003 to specifically deal with taxes on services. ..... while holding that the gift tax act, 1958 was not a tax on lands and buildings, the constitution bench came to the conclusion that entry 49 postulates a tax resting upon the general ownership of lands and buildings and a tax which is imposed directly upon lands and buildings : "the pith and substance of gift tax act is to place the tax on the gift of property which may include land and buildings. ..... state of utter pradesh21 involved a challenge to state legislation imposing a tax on goods which was sought to be sustained as a tax on luxuries under entry 62 of list ii. ..... state of kerala.9 the constitution bench held that a tax on buildings is "a direct tax on the assessee's buildings as such, and is not a personal tax without reference to any particular property". ..... the supreme court noted that "where the entry describes an object of tax, all taxable events pertaining to the object are within that field of legislation unless the event is specifically provided for elsewhere under a different legislative 21 (2005) 2 scc 515. ..... union of india.4 by that 3 air 2005 sc 3020. .....

Dr. Narote Amol Sadashivrao and Others Vs. State of Maharashtra and Ot ...

Court : Mumbai

..... shyam sunder, the supreme court held that if an amending act of the legislature is struck down for want of legislative competence or on the ground that it is violative of the fundamental rights in part-iii of the constitution, it would be unenforceable in view of article 13(2) and the old act would revive. ..... commercial tax officer2005 (1) scc 625, the supreme court has held that in order to invoke the doctrine of promissory estoppels clear, sound and positive foundation must be laid in the petition itself by the party invoking the doctrine and bald expressions without any supporting material to the effect that the doctrine is attracted because the party invoking the doctrine has altered its position relying on the assurance of the government would not be sufficient to press into aid the doctrine. 53. ..... the legislature and its delegate are the sole repositories of the power to decide what policy should be pursued in relation to matters covered by the act and there is no scope for interference by the court unless the particular provision impugned before it cane be said to suffer from any legal infirmity in the sense of its being wholly beyond the scope of the regulation-making power or its being inconsistent with any of the provisions of the parent enactment or in violation of any of the limitation imposed by the constitution?. 28. ..... state of haryana - (2004) 8 scc 1; and state of kerala v. .....

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

..... it is stated that in exercise of the powers conferred under section 93(1) of the finance act 1994, the government of india, amended with effect from 1.5.2011 the notification number 1/2006 service tax dated 1.3.2006, exempting the taxable services of the description specified in column 3 of the table in the notification from so much of the service tax leviable thereon under section 66 of the finance act 1994, as is in excess of the service tax calculated on a value which is equivalent to the percentage specified in column number 5 of the said table, of the gross amount charged by the service provider for providing the taxable service. ..... sridharan, learned senior counsel appearing for the petitioners, submits that the scheme of the constitution of india and as enumerated by articles, lists i and ii of the seventh schedule and entries therein, all of which have been extensively referred in the petition, reveals that the parliament may have by the constitution (eighty-eighth amendment) act, 2003 inserted entry-92c in list-i relating to taxes on services? ..... the only other judgment and stated to be dealing with this controversy is that of the learned single judge of kerala high court in the case of kerala classified hotels and resorts association v/s union of india reported in 2013-tiol-533-hc-kerala-st. ..... v/s state of gujarat (9) (1989) 3 scc 698 elel hotels and investments limited v/s union of india (10) (2005) 2 scc 515 godfrey philips india ltd. .....

Gaurav Gupta Vs. Radhika Gupta

Court : Mumbai Goa

..... under this act it appears to the court that either the wife or the husband, as the case may be, has no independent income sufficient for her or his support and the necessary expenses of the proceedings, it may, on the application of the wife or the husband, order the respondent to pay to the petitioner, the expenses of the proceeding, and monthly, during the proceeding such sum as, having regard to the petitioner's own income and the income of the respondent, it may seem to the court to be reasonable: provided that the application for the payment of the expenses of the proceeding and ..... (j) it may be true that a statutory amendment of a rather cognate provision, like section 115 of the civil procedure code by the civil procedure code (amendment) act, 1999 does not and cannot cut down the ambit of high court's power under article ..... the high court directed that a sum of rs.1,50,000/- should be paid by the respondent-husband to the petitioner-wife, for herself as well as for their minor son from the date of filing of the complaint under section 12 of the domestic violence act, 2005, till the said complaint is again disposed of by the trial court. ..... dalvi, j), vide order dated 16/11/2010, has observed that the consideration of the income contemplated under section 24 of the act does not mean that only the numerical figures shown in the income tax returns of a party can be taken for the gospel. ..... as per the petitioner-wife, her husband was leading a lavish and luxurious life and driving .....